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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: SHRI MAHAVIR SINGH, HON’BLE & SHRI S. R. RAGHUNATHA, HON’BLE
आयकर अपीलीय अिधकरण, ‘डी’ �यायपीठ,चे�ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI �ी महावीर �सह, उपा�य� एवं �ी एस. आर.रघुनाथा, लेखा सद�य के सम� BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 810/Chny/2024 िनधा�रणवष� / Assessment Year: 2012-13 The Assistant Commissioner of Malligeswari Jayamohan, v. Income Tax, No. 31/37, Non-Corporate Circle -15(1), Ashtalakshmi Garden, Chennai. Besant Nagar, Chennai – 600 090. [PAN: AACPJ-6285-A] (अपीलाथ�/Appellant) (��यथ�/Respondent) अपीलाथ�क�ओरसे/Appellant by : Dr. L. Natrajan CA : Shri. G. Suresh, JCIT ��यथ�क�ओरसे/Respondent by सुनवाईकीतारीख/Date of Hearing : 08.07.2024 घोषणाकीतारीख/Date of Pronouncement : 08.07.2024 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:
This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2012-13, vide order dated 23.02.2023.
The grounds of appeal of the assessee are : 1. Reopening of assessment U/s.147 was bad in law, based on the audit objection, which is change of opinion of the AO.
:-2-: ITA. No:810/Chny/2024
The Ld. CIT(A) erred in confirming the addition of Rs.1,50,75,797/- without considering the details filed. 3. Disallowance of Depreciation of Rs.78,945/-.
The assessee is an individual and Proprietrix of M/s.Vijay Gas Agency, a direct agency of IOCL. Assessee filed her return of Income on 30.09.2012 declaring an Income of Rs.4,83,972/- for the A.Y.2012-13. The case was selected for scrutiny under CASS and the assessment was concluded by the AO on 17/03/2015 by accepting the return of Income. Later, on the basis of audit objection notice U/s.148 was issued 29.01.2016 and the assessment was re-opened. The AO passed an order U/s.143(3) r.w.s. 147 of the Act, on 29/12/2016 with the following additions: (i) Net credits in the SB A/c. For the period from 01/04/2011 to 31/03/2012 Rs.1,50,75,797/- (ii) Excess claim of depreciation - Rs. 78,945/-
Aggrieved by the order of the AO, assessee preferred an appeal before the ld.CIT(A).
:-3-: ITA. No:810/Chny/2024 4. The ld.CIT(A) confirmed the order of the AO without proper adjudication. Aggrieved by the order of the ld.CIT(A), the assessee is before us.
At the outset, it is noticed that the appeal filed by the assessee is barred by limitation by 340 days. The impugned order passed by the CIT(A) dated 23.02.2023 was served on the assessee on 23.02.2023. The appeal has to be filed on or before 23.04.2023 but it was actually filed on 25.03.2024 with a delay of 340 days. The assessee has filed affidavit along with condonation petition stating the reason that the assessee is a computer illiterate and the order of CIT(A) got transferred to Spam in the email and the orders from the website were not available due to technical errors. The ld.CIT-DR did not seriously objected to condone the delay and may be condoned with some cost. We find the cause as reasonable and hence, we condone the delay and admit the appeal by imposing a cost of Rs.5,000/- to the assessee.
The ld.AR stated that the ld.CIT(A) has erred in dismissing the assessee’s appeal without giving proper opportunity and confirmed the order of the ld.AO which is
:-4-: ITA. No:810/Chny/2024 erroneous in law. Further the AO has made additions considering the bank credits in SB account as assessee’s income in arbitrary manner and hence prayed for remanding the matter back to the file of the AO for fresh assessment.
The ld.DR did not raise any objections for the same.
We have heard both the parties and gone through the order of the ld.CIT(A). It is noted that the ld.CIT(A) has passed the impugned order, without complete participation of the assessee in the appellate proceedings. We find that, the order passed by the AO u/s. 143(3) r.w.s. 147 was also without considering any of the details while making the addition of net credits in SB account of the bank account of the assessee Rs. 1,50,75,797/-. Therefore, we deem it fit to meet the ends of justice, remit back this limited issue for denovo assessment. We direct the AO to provide reasonable opportunity to the assessee and the assessee is at liberty to furnish the written submissions along with relevant details and decide the issue afresh in accordance with law. The assessee shall deposit cost of Rs.5,000/- within 30 days from the date of receipt of this order to ‘Tamil Nadu State Legal Services Authority’ at Hon’ble High
:-5-: ITA. No:810/Chny/2024 Court of Madras. The proof of the same will be furnished by the Assessee before AO. Accordingly, the impugned order is set aside and the issue is restored back to the file of AO for fresh adjudication.
In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 08th July, 2024 at Chennai. Sd/- Sd/- (एस.आर.रघुनाथा) (महावीर िसंह ) (S. R. RAGHUNATHA) (MAHAVIR SINGH) लेखासद�/Accountant Member उपा��/Vice President चे�ई/Chennai, �दनांक/Dated, the 08th July, 2024 JPV आदेशकी�ितिलिपअ�ेिषत/Copy to: 1. अपीलाथ�/Appellant 2. ��थ�/Respondent 3.आयकर आयु�/CIT– Salem 4. िवभागीय �ितिनिध/DR 5. गाड� फाईल/GF